These are not cells, these are controls (labels, textboxes, comboboxes, etc). Controls are not merged. What you see is a grouped layout. Controls are associated as a group and controls will move together if you grab and drag the box in upper left. Resize width of one control and you resize all in same "column"; resize height and you resize all in same "row". Forms and reports built by Access wizards default to grouped layout. To remove grouping: select a group > right click > Layout > Remove layout.
To determine the layout type of a control, reference its Layout property.
Me.controlname.Layout
0 = not grouped
1 = tabular
2 = stacked
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